https://www.taxtmi.com/caselaws?id=290902 The Tribunal dismissed the Miscellaneous Petition filed by the Revenue as Circular No.21/2015 of CBDT was deemed inapplicable. Despite the tax effect being below the threshold, the assessment was reopened due to an audit objection unrelated to the appeal. The approval from the Principal Commissioner confirmed the appeal was not influenced by the audit objection. Consequently, the Tribunal found the Circular irrelevant and dismissed the Revenue's petition. en-us Fri, 03 Mar 2017 00:00:00 +0530 Wed, 21 Oct 2020 09:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290902 The Tribunal dismissed the Miscellaneous Petition filed by the Revenue as Circular No.21/2015 of CBDT was deemed inapplicable. Despite the tax effect being below the threshold, the assessment was reopened due to an audit objection unrelated to the appeal. The approval from the Principal Commissioner confirmed the appeal was not influenced by the audit objection. Consequently, the Tribunal found the Circular irrelevant and dismissed the Revenue's petition. Case-Laws Income Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290902